Each municipal council determines annually the applicable tax rates within statutory limits.
Each council has to set at least two tax rates: a general property tax rate and a rate for buildings used primarily as permanent residences. The general rate may vary between 0.8 % and 1.55 % whereas the rate for permanent residences may vary between 0.37 % and 0.8 %.
Moreover, the municipal council can decide on a higher rate applied to buildings used as second residences (i.e. summer houses). That rate can be not more than 0.6 %-points higher than the tax rate applied to permanent residences.
The municipal council can also decide upon separate tax rates to be applied to power plants; this rate cannot exceed 2.85 %. The general rate applies to hydroelectric power plants and wind power stations with maximum power output less than 10 mega electron volts.
Special rates apply for vacant building sites. The rate may vary between 1.5 % above the general tax rate in the municipality concerned and 3.0 %.
A municipality can deviate from these percentage figures in respect of buildings and land owned by non-profit organisations, provided that the building is used for public utility or for other public purposes.